Key Quantitative Figures

Financial Performance (₹ lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹0.00
  • Total Expenses: ₹11.74
  • Loss Before Tax: ₹(11.74)
  • Tax Expenses: ₹0.00
  • Loss from Continuing Operations: ₹(11.74)
  • Total Comprehensive Loss: ₹(11.74)
  • Earnings Per Share (Basic/Diluted): ₹(0.02)

Half Year Ended September 30, 2026:

  • Total Income: ₹0.00
  • Total Expenses: ₹21.74
  • Loss Before Tax: ₹(21.74)
  • Tax Expenses: ₹0.00
  • Loss from Continuing Operations: ₹(21.74)
  • Total Comprehensive Loss: ₹(21.74)
  • Earnings Per Share (Basic/Diluted): ₹(0.04)

Comparative Figures (Year Ended March 31, 2026 - Audited):

  • Total Income: ₹0.00
  • Total Expenses: ₹40.98
  • Loss Before Tax: ₹(40.98)
  • Tax Expenses: ₹0.00
  • Loss from Continuing Operations: ₹(40.98)
  • Total Comprehensive Loss: ₹(40.98)
  • Earnings Per Share (Basic/Diluted): ₹(0.07)

Financial Position (₹ lakhs)

As at September 30, 2026 (Unaudited):

  • Total Assets: ₹662.68
  • Fixed Assets: ₹483.35
  • Deferred Tax Assets: ₹116.30
  • Long-term Loans and Advances: ₹27.40
  • Cash and Bank Balances: ₹1.14
  • Shareholder's Funds: ₹(287.36)
  • Share Capital: ₹3068.60
  • Reserves and Surplus: ₹(3355.96)
  • Other Long Term Liabilities: ₹927.43
  • Current Liabilities: ₹22.61

Comparative Figures (As at March 31, 2026 - Audited):

  • Total Assets: ₹670.25
  • Fixed Assets: ₹491.14
  • Deferred Tax Assets: ₹116.30
  • Long-term Loans and Advances: ₹36.56
  • Cash and Bank Balances: ₹3.67
  • Shareholder's Funds: ₹(266.62)
  • Share Capital: ₹3068.60
  • Reserves and Surplus: ₹(3334.22)
  • Other Long Term Liabilities: ₹916.07
  • Current Liabilities: ₹19.80

Cash Flow (₹ lakhs)

Half Year Ended September 30, 2026:

  • Net Cash from Operating Activities: ₹(11.31)
  • Net Cash from Financing Activities: ₹11.35
  • Net Increase in Cash: ₹0.04
  • Cash Opening Balance (April 1, 2026): ₹1.10
  • Cash Closing Balance (September 30, 2026): ₹1.14

Board Meeting Details

  • Meeting Date: November 12, 2026
  • Meeting Time: 11:30 AM to 2:55 PM
  • Actions Taken: The Board approved and took on record the Unaudited Financial Results for the second quarter and half year ended September 30, 2026.

Auditor's Limited Review Report

  • Review conducted by Vivekanandan Associates (Firm Registration No.: 005265S)
  • Review performed under Standard on Review Engagements (SRE) 2410
  • Qualification: The auditors noted that "the company has not provided for impairment losses, if any."
  • Otherwise, nothing came to their attention suggesting material misstatement or non-compliance with disclosure requirements.

Capital Structure

  • Paid-up equity share capital remains unchanged at ₹3068.60 lakh
  • Face value of shares: ₹5/- each